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2017 (2) TMI 662 - CESTAT KOLKATA

2017 (2) TMI 662 - CESTAT KOLKATA - TMI - Smuggled - cut betel nuts were alleged to be smuggled from Nepal - whether the said goods are liable to confiscation and whether the respondents are liable to penalty under the Customs Act, 1962? - Held that: - I do not find any material of evidence that the impugned goods are of smuggled nature. There is no dispute that the goods in question are non-notified items. It is well settled that the non-notified goods cannot be seized merely on assumption or p .....

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able to confiscation and whether the respondents are liable to penalty under the Customs Act, 1962. The Adjudicating Authority confiscated the goods and imposed penalties upon the appellants which has been set aside by the first appellate authority. 2. Ld. AR for the appellant Revenue submitted that it has been observed by the Adjudicating Authority that the Appellant No.1 Shri Pankaj Kr.Sharma, Prop. of M/s.Pankaj Trading Company is a habitual offender whose name has figured in several cases of .....

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contravenes Section 7, 11, 46 and 47 of the Customs Act, 1962, Notification No.09-Cus/96 dated 22.01.1996 issued under Section 11 of Customs Act, 1962 read with Section 3(2) of Foreign Trade (Development & Regulation) Act, 1992 which renders the goods liable to confiscation under Section 111 (b) & (d) of the Customs Act, 1962 and both the appellants are liable to penalty under the provisions of Customs Act, 1962. Accordingly he prayed for setting aside the impugned order. 3. Heard both .....

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